CRIMES (TAXATION OFFENCES) ACT 1980

CRIMES (TAXATION OFFENCES) ACT 1980

TABLE OF PROVISIONS

           Long Title

   PART I--PRELIMINARY

   1.      Short title  
   2.      Commencement  
   3.      Interpretation  
   3A.     Extension to external Territories and Australian installations  
   4.      Secrecy  

   PART II--OFFENCES--RELATING TO INCOME TAX

   5.      Arrangements to avoid payment of income tax  
   6.      Aiding and abetting  
   7.      Arrangements to secure inability to pay income tax  
   8.      Offences in relation to particular transactions  
   9.      Prosecutions and convictions  
   10.     Evidence  
   11.     Stay of proceedings  
   12.     Additional penalty  

   PART IV--OFFENCES--RELATING TO FRINGE BENEFITS TAX

   14.     Application of Part I and Part II in relation to fringe benefits tax  

   PART V--OFFENCES--RELATING TO PETROLEUM RESOURCE RENT TAX

   15.     Application of Part I and Part II in relation to petroleum resource rent tax  

   PART VII--OFFENCES--RELATING TO SUPERANNUATION GUARANTEE CHARGE

   17.     Application of Parts I and II in relation to superannuation guarantee charge  

   PART VIII--OFFENCES--RELATING TO GOODS AND SERVICES TAX

   18.     Application of Parts I and II in relation to goods and services tax  

   PART IX--OFFENCES--RELATING TO WINE EQUALISATION TAX

   19.     Application of Parts I and II in relation to wine equalisation tax  

   PART X--OFFENCES--RELATING TO LUXURY CAR TAX

   20.     Application of Parts I and II in relation to luxury car tax